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IN RE LASTRA

No. 7-12-10560 TA, Adv. No. 12-1188 T.

In re: PHILLIP LASTRA, Debtor. PHILLIP LASTRA, Plaintiff, v. UNITED STATES OF AMERICA, DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. New Mexico.

December 21, 2012.

MEMORANDUM OPINION

DAVID T. THUMA, Bankruptcy Judge.

To decide the parties' cross motions for summary judgment, the Court must parse Bankruptcy Code provisions on the dischargeability of certain federal income taxes, together with a Tax Code provision relating to taxpayer hearing rights, and determine if Plaintiff's 2007 income taxes were discharged. The Court concludes they were not.

The Court has jurisdiction over this adversary...

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